» My problem with The Top 100 remains unchanged from a year ago. The quarterback position is infinitely more important than any other spot on the field. I filled my top five with all signal-callers last summer, but this time around, Watt makes his way into the No. 4 spot after emerging as the scariest defensive terror since Lawrence Taylor.

» People will say Wilson's too high, but I obviously disagree. Few players have altered the course of their franchise like Russell, who absolutely deserves to be paid like a top-10 talent.

» It's unclear what the player-voters are doing half the time, but I don't see The Top 100 as a referendum on last season. Until I see otherwise on the field, Peterson is unquestionably a top-10 talent in the NFL.

» I'm placing Beckham at No. 10 is based on the insane play he displayed down the stretch as a rookie. He's one of the league's most interesting stories heading into the season and bound to go higher on this list if he keeps it up.

» I've always preferred Brady over Peyton, but I still see Manning as a top-five player. If his body gives out like it did last season, that won't be the case for long.